Treasurer's Office

Treasurer: Katie Jungquist

REAL ESTATE EXCISE TAX INFORMATION:

Real and Mobile Home Real Estate Excise Affidavit: Enacted in 1951.  Disposition of proceeds support common schools.

  1. For transfers of real and personal property, a Mobile Home or Real Estate Tax Affidavit must be filed when a sale or change of ownership occurs. The term sale is defined per RCW 82.45.010....  Along with the affidavit the documents must be recorded with the Recording and/or Licensing Division of the County Auditor’s department.
  2. The excise tax is imposed on the contracted selling price. Payment of the excise tax must be paid at the time of the sale and must be filed within 30 days of the date of the document or interest and penalty accrues. The tax is the seller's obligation. If the excise tax is exempt or less than $5.00 a filing fee of $10.00 is charged with each excise affidavit. On all other taxable transactions an additional $5.00 fee is charged.

    The excise tax rates are as follows: 
    City  Local Rate  Combined Rate Levy Code
    Anacortes 0.50% 1.78% 0900, 0901
    Burlington 0.50% 1.78% 0905
    Concrete 0.50%  1.78% 0910
    Hamilton 0.50% 1.78% 0915
    La Conner 0.50% 1.78%  0920
    Lyman 0.50%  1.78%  0925
    Mount Vernon 0.50% 1.78% 0930,0931,0932, 0933
    Sedro Woolley 0.50%  1.78%  0935
    Unincorporated 0.50% 1.78% all others


  3. On claims for exempt excise transactions, please contact our office, your attorney, or a title company for further assistance.
  4. Excise affidavits forms can be downloaded from the Washington State Derpartment of Revenue.